Lung Pien Vacuum Industry Co (ROCO:5267) Altman Z-Score: 6.49 (As of Jul. 18, 2026) — 34% Above Median

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ROCO:5267 Lung Pien Vacuum Industry Co Ltd ROCO:5267
70 GF Score
Price NT$47.95
GF Value NT$25.86
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lung Pien Vacuum Industry Co Altman Z-Score?

Lung Pien Vacuum Industry Co ROCO:5267 -8.67% 70 Altman Z-Score is 6.49 as of Jul. 18, 2026, which is 34% above its 10-year median of 4.83. GuruFocus rates ROCO:5267 with a GF Score™ of 70/100 and a GF Value™ of NT$25.86 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 3,005 Industrial Products companies, Lung Pien Vacuum Industry Co ranks better than 76.01% on this metric.

The Altman Z-Score is a model designed to predict the likelihood of a company going bankrupt within the next two years. Created by American finance professor Edward Altman in 1968, the model is specifically designed for publicly traded manufacturing companies with assets greater than $1 million.

Good Sign:

Altman Z-score of 6.08 is strong.

Lung Pien Vacuum Industry Co has a Altman Z-Score of 6.49, indicating it is in Safe Zones. This implies the Altman Z-Score is strong.

The zones of discrimination were as such:

When Altman Z-Score <= 1.8, it is in Distress Zones.
When Altman Z-Score >= 3, it is in Safe Zones.
When Altman Z-Score is between 1.8 and 3, it is in Grey Zones.

The historical rank and industry rank for Lung Pien Vacuum Industry Co's Altman Z-Score or its related term are showing as below:

ROCO:5267' s Altman Z-Score Range Over the Past 10 Years
Min: 3.62   Med: 4.83   Max: 7.13
Current: 6.08

During the past 13 years, Lung Pien Vacuum Industry Co's highest Altman Z-Score was 7.13. The lowest was 3.62. And the median was 4.83.


Lung Pien Vacuum Industry Co  (ROCO:5267) Altman Z-Score Explanation

X1: The Working Capital/Total Assets (WC/TA) ratio is a measure of the net liquid assets of the firm relative to the total capitalization. Working capital is defined as the difference between current assets and current liabilities. Ordinarily, a firm experiencing consistent operating losses will have shrinking current assets in relation to total assets. Altman found this one proved to be the most valuable liquidity ratio comparing with the current ratio and the quick ratio. This is however the least significant of the five factors.

X2: Retained Earnings/Total Assets: the RE/TA ratio measures the leverage of a firm. Retained earnings is the account which reports the total amount of reinvested earnings and/or losses of a firm over its entire life. Those firms with high RE, relative to TA, have financed their assets through retention of profits and have not utilized as much debt.

X3, Earnings Before Interest and Taxes/Total Assets (EBIT/TA): This ratio is a measure of the true productivity of the firm's assets, independent of any tax or leverage factors. Since a firm's ultimate existence is based on the earning power of its assets, this ratio appears to be particularly appropriate for studies dealing with corporate failure. This ratio continually outperforms other profitability measures, including cash flow.

X4, Market Value of Equity/Book Value of Total Liabilities (MVE/TL): The measure shows how much the firm's assets can decline in value (measured by market value of equity plus debt) before the liabilities exceed the assets and the firm becomes insolvent.

X5, Revenue/Total Assets (S/TA): The capital-turnover ratio is a standard financial ratio illustrating the sales generating ability of the firm's assets.

Read more about Altman Z-Score and the original research.


Be Aware

Altman Z-Score does not apply to financial companies.


Lung Pien Vacuum Industry Co Altman Z-Score Related Terms


Lung Pien Vacuum Industry Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Lung Pien Vacuum Industry Co's Altman Z-Score can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Lung Pien Vacuum Industry Co Altman Z-Score Chart

Lung Pien Vacuum Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.51 4.85 3.62 4.81 4.68

Lung Pien Vacuum Industry Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Altman Z-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 3.62 0.00 4.81 0.00 4.68

ROCO:5267 vs GEV, ETN, PH: Altman Z-Score Comparison

For the Specialty Industrial Machinery subindustry, Lung Pien Vacuum Industry Co's Altman Z-Score, along with its competitors' market caps and Altman Z-Score data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Lung Pien Vacuum Industry Co Altman Z-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Lung Pien Vacuum Industry Co's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Lung Pien Vacuum Industry Co's Altman Z-Score falls into.


ROCO:5267
70GF Score
Lung Pien Vacuum Industry Co Ltd ROCO:5267
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Lung Pien Vacuum Industry Co Altman Z-Score Calculation

Altman Z-Score model is an accurate forecaster of failure up to two years prior to distress. It can be considered the assessment of the distress of industrial corporations.

Lung Pien Vacuum Industry Co's Altman Z-Score for today is calculated with this formula:

Z=1.2*X1+1.4*X2+3.3*X3+0.6*X4+1.0*X5
=1.2*0.6105+1.4*0.1951+3.3*0.0458+0.6*8.1356+1.0*0.4546
=6.49

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency. GuruFocus does not calculate Altman Z-Score when X4 or X5 value is 0.

Trailing Twelve Months (TTM) ended in Dec. 2025:
Total Assets was NT$701.0 Mil.
Total Current Assets was NT$532.3 Mil.
Total Current Liabilities was NT$104.3 Mil.
Retained Earnings was NT$136.8 Mil.
Pre-Tax Income was NT$31.7 Mil.
Interest Expense was NT$-0.3 Mil.
Revenue was NT$318.7 Mil.
Market Cap (Today) was NT$1,199.8 Mil.
Total Liabilities was NT$147.5 Mil.

* Note that for stock reported semi-annually or annually, GuruFocus uses latest annual data as the TTM data.

X1=Working Capital/Total Assets
=(Total Current Assets - Total Current Liabilities)/Total Assets
=(532.255 - 104.251)/701.022
=0.6105

X2=Retained Earnings/Total Assets
=136.795/701.022
=0.1951

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(31.739 - -0.34)/701.022
=0.0458

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=1199.757/147.47
=8.1356

X5=Revenue/Total Assets
=318.661/701.022
=0.4546

The zones of discrimination were as such:

Distress Zones - 1.81 < Grey Zones < 2.99 - Safe Zones

Lung Pien Vacuum Industry Co has a Altman Z-Score of 6.49 indicating it is in Safe Zones.

Study by Altman found that companies that are in Distress Zone have more than 80% of chances of bankruptcy in two years.

Frequently Asked Questions Learn more about Altman Z-Score →
What does a Altman Z-Score of 6.49 mean?
Lung Pien Vacuum Industry Co (ROCO:5267) has a Altman Z-Score of 6.49 as of Jul. 18, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Lung Pien Vacuum Industry Co and its competitors. This is 34% above median its historical median of 4.83. Over the past decade, Lung Pien Vacuum Industry Co's Altman Z-Score has ranged from 3.62 to 7.13. According to the industry distribution chart, Lung Pien Vacuum Industry Co ranks #721 out of 3005 companies in the Industrial Products industry, placing it in the top 24%.
Is Lung Pien Vacuum Industry Co's Altman Z-Score too high?
Lung Pien Vacuum Industry Co's current Altman Z-Score of 6.49 is 34% above median its 10-year median of 4.83. Over the past 10 years, this metric has ranged from a low of 3.62 to a high of 7.13. The Industrial Products industry median Altman Z-Score is 3.32. Lung Pien Vacuum Industry Co's value of 6.49 is 95.5% above this industry median. Based on the distribution chart, Lung Pien Vacuum Industry Co ranks #721 out of 3005 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, Lung Pien Vacuum Industry Co has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lung Pien Vacuum Industry Co's Altman Z-Score compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Lung Pien Vacuum Industry Co ranks #721 out of 3005 companies for Altman Z-Score. This places Lung Pien Vacuum Industry Co in the top 24% of its industry — outperforming the majority of peers. The industry median Altman Z-Score is 3.32. Lung Pien Vacuum Industry Co's value of 6.49 is 95.5% above this benchmark. Historically, Lung Pien Vacuum Industry Co's own Altman Z-Score has ranged from 3.62 to 7.13 over the past decade. While the company's 10-year median is 4.83 vs. the industry median of 3.32, Lung Pien Vacuum Industry Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Altman Z-Score for an Industrial Products company?
The median Altman Z-Score among Industrial Products companies is 3.32, based on 3,005 companies in the industry. Companies in the top quartile (top 25%) have a Altman Z-Score significantly above this median, while those in the bottom quartile fall well below. However, Altman Z-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Lung Pien Vacuum Industry Co's current Altman Z-Score of 6.49 is 95.5% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Altman Z-Score mean?
A high Altman Z-Score can signal that a stock is expensive relative to its fundamentals. The Altman Z-score measures a company's bankruptcy risk. View historical data on Lung Pien Vacuum Industry Co and its competitors. For the Industrial Products industry, the median Altman Z-Score is 3.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lung Pien Vacuum Industry Co's current Altman Z-Score is 6.49, which is 34% above median its own 10-year median of 4.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lung Pien Vacuum Industry Co stock overvalued right now?
Based on GuruFocus' analysis, Lung Pien Vacuum Industry Co (ROCO:5267) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$25.86, compared to a current price of NT$47.95 — trading 85.4% above its estimated fair value. The current Altman Z-Score is 6.49, which is 34% above median its 10-year median of 4.83 and 95.5% above the Industrial Products industry median of 3.32. Lung Pien Vacuum Industry Co's overall GF Score™ is 70/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Altman Z-Score calculated?
Altman Z-Score is calculated from a company's financial statements. For Lung Pien Vacuum Industry Co (ROCO:5267), the current Altman Z-Score is 6.49 as of Jul. 18, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Lung Pien Vacuum Industry Co (ROCO:5267) Overvalued in 2026?

Based on GuruFocus' analysis, Lung Pien Vacuum Industry Co stock appears to be overvalued. The current stock price of NT$47.95 is trading 85.4% above its estimated GF Value™ of NT$25.86. GuruFocus considers Lung Pien Vacuum Industry Co to be Significantly Overvalued.

Key valuation signals for ROCO:5267:

  • Altman Z-Score: 6.49 (34% above median its 10-year median of 4.83)
  • GF Value™: NT$25.86 vs. price of NT$47.95 (85.4% above fair value)
  • GF Score™: 70/100 with 4 warning signs
  • Industry Position: 95.5% above the Industrial Products median (#721 of 3005)

No single metric tells the full story. See the ROCO:5267 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lung Pien Vacuum Industry Co Business Description

Address No.2, Datong Road, Wuqi District, Taichung City, TWN
Lung Pien Vacuum Industry Co Ltd is a Taiwan-based company engaged in the development and manufacture of vacuum coating machines. The company manufactures large-scale vacuum evaporation equipment. The company offered products can be applied to the coating of lenses, lamps, accessories, digital camera lenses, cell phone lenses and casings, DVD heads, and others. Its activities cover sales of vacuum components, coating materials, electron guns, ion guns, vacuum pumps, vacuum pump oil, other vacuum parts materials in Europe, America, and Japan, and sales of OLYMPUS series of optical testing instruments and wiping liquids in Japan, such as interferometer, lens reflectance measuring machine, lens eccentric measuring machine and environmentally friendly lens wiping liquid.
70GF Score

Get the complete analysis for ROCO:5267

Altman Z-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$47.95
Price
NT$25.86
GF Value